This should make golfers smile. Street-legal electric golf carts qualify for a federal income tax credit. The credit has a base rate of $2,500. This is an actual cash reduction in your federal income tax, rather than a deduction. Depending on the battery capacity, the credit can be larger, in some cases, as much as half the cost of the vehicle.
The golf cart manufacturers understand the tax credit and are building golf carts that meet the tax standard. The golf cart can still be used on a golf course, but qualifies for the credit because they are manufactured for highway use primarily.